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V0199-18 ·30 January 2018 ·consulta-vinculante Medium impact
Tax

VAT and Excise Duty exemptions cannot be applied using a boarding pass from a previous trip

The inquirer asks whether it is mandatory to present a boarding pass at a duty-free shop and if a boarding pass from a previous journey can be used to purchase tax-exempt goods. The DGT rules that to qualify for the exemption, immediate departure must be proven by presenting a transport document with a current date.

In 6 key points

How it affects those involved

This ruling clarifies the strict requirements for proving immediate departure to qualify for tax exemptions, preventing the use of outdated travel documents for duty-free purchases.

Lifecycle

2018-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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